Problem: $ (0.74\% \div 40\%) \div -8\% $
Convert each percentage into a decimal dividing by $100$ $ (0.00736 \div 0.4) \div -0.08 $ $ = 0.00736 \div (0.4 \times -0.08)$ $ = 0.00736 \div -0.032$ ${0}$ ${0}$ ${3}$ ${2}$ ${7}$ ${3}$ ${6}$ $\text{Shift the decimal 3 to the right.}$ ${7}$ $\text{How many times does }32\text{ go into }{7}\text{?}$ ${0}$ ${0}$ ${7}$ $-\vphantom{0}$ ${7}\div32={0}\text{ or }32\times{0} = {0}$ ${3}$ $\text{How many times does }32\text{ go into }{73}\text{?}$ ${2}$ ${6}$ ${4}$ ${9}$ $-\vphantom{0}$ ${73}\div32={2}\text{ or }32\times{2} = {64}$ ${6}$ $\text{How many times does }32\text{ go into }{96}\text{?}$ ${3}$ ${9}$ ${6}$ ${0}$ $-\vphantom{0}$ ${96}\div32={3}\text{ or }32\times{3} = {96}$ A positive number divided by a negative number is a negative number. $0.00736 \div -0.032 = -0.23$ Convert the decimal into a percentage by multiplying by $100$. $-0.23 = -23\%$